IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings

Lorenzo De Angelis ()
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Lorenzo De Angelis: Università Ca’ Foscari, Facoltà di Economia, Dipartimento di Scienze Giuridiche, Postal: Via Torino, Mestre, 30123 Venezia, Italy, http://www.unive.it/

Economia Internazionale / International Economics, 2008, vol. 61, issue 2-3, 261-311

Abstract: This paper shows, firstly, some of the most important differences between the traditional regulation established by the Italian Civil Code as to drafting of financial statements and the rules provided for by the International Accounting Standards (IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it examines those standards referring to the accounting and evaluation of shareholdings in subsidiaries, associates, joint ventures and in any other company or legal entity in consolidated and separate financial statements.

Keywords: Financial Statement; International Accounting Standards; IAS; IFRS; Shareholdings (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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